PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Rindawati, Meita Wahyu
Asyik, Nur Fadjrih

Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 6 (2015)

The CSR program is an investment for the company for the sake of growth and sustainability of thecompany and it is no longer seen as a means of cost (cost center) but rather as a means of profit (profit center).The CSR program is also the commitment of the company in order to support the making of sustainabledevelopment. The purposes of this research are: (1) the positive influence of profitability to the disclosure ofCorporate Social Responsibility (CSR) on the manufacturing companies which are listed in Indonesia StockExchange; (2) the positive influence of firm size to the disclosure of Corporate Social Responsibility (CSR) on themanufacturing companies which are listed in Indonesia Stock Exchange; (3) the positive influence of leverage tothe to the disclosure of Corporate Social Responsibility (CSR) on the manufacturing companies which are listedin Indonesia Stock Exchange; (4) ) the positive influence of public ownership to the disclosure of CorporateSocial Responsibility (CSR) on the manufacturing companies which are listed in Indonesia Stock Exchange. Theresults of this research show that: (1) profitability has positive influence to the CSR disclosure index of themanufacturing companies which are listed in Indonesia Stock Exchange; (2) firm size does not have negativeinfluence to the CSR disclosure index of the manufacturing companies which are listed in Indonesia StockExchange; (3) Leverage has negative influence to the CSR disclosure index of the manufacturing companieswhich are listed in Indonesia Stock Exchange; (4) Public Ownership has negative influence to the CSRdisclosure index of the manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: corporate social responsibility, profitability, size, leverage, public ownership